Classification of poured and 3-dimensional figure-shaped wax novelty candlesfrom China.

NY R02882 December 7, 2005 CLA-2-34:RR:NC:SP:237 R02882 CATEGORY: Classification TARIFF NO.: 3406.00.0000 Ms. Jacquie Severs Nutcracker Designs Accent Imports 95 Clegg Road Markham, Ontario Canada L6G 1B9 RE: Classification of poured and 3-dimensional figure-shaped wax novelty candles from China. Dear Ms. Severs: In your letter dated November 23, 2005 you requested a tariff classification ruling on poured and 3-dimensional figure-shaped paraffin wax novelty candles. Item# N22056/57/58 Candle Pumpkin Large Ivory (approx. 2-5”H) consists of an ivory 3-dimensional pumpkin-shaped paraffin wax candle in assorted sizes packed wrapped in a clear cellophane bag tied with raffia. Item# N22059 Candle Apple Small set (approx. 1.5”H) consists of four small red 3-dimensional apple-shaped paraffin wax candles packed in a clear plastic box. Item# N7211/12/13/14 Lantern Candle Pumpkin (approx. 4-7”H) consists of a paraffin wax candle poured in a 3-dimensional pumpkin-shaped paraffin wax container with a hollow center in assorted colors and sizes that glows like a lantern when lit. Item# N7512 Candle Pumpkin set (approx. 1.5”H) consists of six orange 3-dimensional pumpkin-shaped paraffin-wax candles decorated with plastic sugar-like beads and packed in a clear plastic box tied with raffia. Item# N22023/25 Candle Pinecone Swirl Large (approx. 10-12”H) consists of a 3-dimensional “swirled” pinecone-shaped paraffin wax candle in assorted sizes packed in a clear cellophane bag tied with raffia. The applicable subheading for the poured and 3-dimensional figure-shaped paraffin wax novelty candles, individually packed or in sets, will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th St. and Constitution Ave. NW, Washington, DC 20230, by phone (202) 482-3148, or website www.IA.ITA.DOC.GOV (click on “Import Administration Home Page” - click on “Decisions and Data” - click on “Scope Rulings: Candles from the PRC”). This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or control number shown above should be provided with the entry documents filed at the time merchandise is imported. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division